Sections 237 to 298 of the 1961 Act: refunds, the appeal ladder, revision, penalty, prosecution and the miscellaneous provisions.
| Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|
| 237 - Refunds | 431 — Refunds |
| 238 - Person entitled to claim refund in certain special cases | 432 — Person entitled to claim refund in certain special cases |
| 239 - Form of claim for refund and limitation | 433 — Form of claim for refund and limitation |
| 239A - Refund for denying liability to deduct tax in certain cases | 434 — Refund for denying liability to deduct tax in certain cases |
| 240 - Refund on appeal, etc. | 435 — Refund on appeal, etc. |
| 241A - Withholding of refund in certain cases | The department’s table records no counterpart. |
| 242 - Correctness of assessment not to be questioned | 436 — Correctness of assessment not to be questioned |
| 243 - Interest on delayed refunds | The department’s table records no counterpart. |
| 244 - Interest on refund where no claim is needed | The department’s table records no counterpart. |
| 244A - Interest on refunds | 437 — Interest on refunds |
| 245 - Set off and withholding of refunds in certain cases | 438 — Set off and withholding of refunds in certain cases |
| 245A - Definitions | The department’s table records no counterpart. |
| 245AA - Interim Boards for Settlement | The department’s table records no counterpart. |
| 245B - Income-tax Settlement Commission | The department’s table records no counterpart. |
| 245BA - Jurisdiction and powers of Settlement Commission | The department’s table records no counterpart. |
| 245BB - Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances | The department’s table records no counterpart. |
| 245BC - Power of Chairman to transfer cases from one Bench to another | The department’s table records no counterpart. |
| 245BD - Decision to be by majority | The department’s table records no counterpart. |
| 245C - Application for settlement of cases | The department’s table records no counterpart. |
| 245D - Procedure on receipt of an application under section 245C | The department’s table records no counterpart. |
| 245DD - Power of Settlement Commission to order provisional attachment to protect revenue | The department’s table records no counterpart. |
| 245E - Power of Settlement Commission to reopen completed proceedings | The department’s table records no counterpart. |
| 245F - Powers and procedure of Settlement Commission | The department’s table records no counterpart. |
| 245G - Inspection, etc., of reports | The department’s table records no counterpart. |
| 245H - Power of Settlement Commission to grant immunity from prosecution and penalty | The department’s table records no counterpart. |
| 245HA - Abatement of proceeding before Settlement Commission | The department’s table records no counterpart. |
| 245HAA - Credit for tax paid in case of abatement of proceedings | The department’s table records no counterpart. |
| 245-I - Order of settlement to be conclusive | The department’s table records no counterpart. |
| 245J - Recovery of sums due under order of settlement | The department’s table records no counterpart. |
| 245K - Bar on subsequent application for settlement | The department’s table records no counterpart. |
| 245L - Proceedings before Settlement Commission to be judicial proceedings | The department’s table records no counterpart. |
| 245M - Option to withdraw pending application | The department’s table records no counterpart. |
| 245MA - Dispute Resolution Committee | 379 — Dispute Resolution Committee |
| 245MA - Dispute Resolution Committee | 532 — Power to frame Schemes |
| 245N - Definitions | 380 — Interpretation |
| 245-O - Authority for advance rulings | The department’s table records no counterpart. |
| 245-OA - Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member | The department’s table records no counterpart. |
| 245-OB - Board for Advance Rulings | 381 — Board for Advance Rulings |
| 245P - Vacancies, etc., not to invalidate proceedings | 382 — Vacancies, etc., not to invalidate proceedings |
| 245Q - Application for advance ruling | 383 — Application for advance ruling |
| 245R - Procedure on receipt of application | 384 — Procedure on receipt of application |
| 245R - Procedure on receipt of application | 532 — Power to frame Schemes |
| 245RR - Appellate authority not to proceed in certain cases | 385 — Appellate authority not to proceed in certain cases |
| 245S - Applicability of advance ruling | The department’s table records no counterpart. |
| 245T - Advance ruling to be void in certain circumstances | 386 — Advance ruling to be void in certain circumstances |
| 245U - Powers of the Authority | 387 — Powers of the Board for Advance Rulings |
| 245V - Procedure of Authority | 388 — Procedure of Board for Advance Rulings |
| 245W - Appeal | 389 — Appeal |
| 245W - Appeal | 532 — Power to frame Schemes |
| 246 - Appealable orders before Joint Commissioner (Appeals) | 356 — Appealable orders before Joint Commissioner (Appeals) |
| 246A - Appealable orders before Commissioner (Appeals) | 357 — Appealable orders before Commissioner (Appeals) |
| 248 - Appeal by a person denying liability to deduct tax in certain cases | The department’s table records no counterpart. |
| 249 - Form of appeal and limitation | 358 — Form of appeal and limitation |
| 250 - Procedure in appeal | 359 — Procedure in appeal |
| 250 - Procedure in appeal | 532 — Power to frame Schemes |
| 251 - Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals) | 360 — Powers of Joint Commissioner (Appeals) or the Commissioner (Appeals) |
| 252 - Appellate Tribunal | 361 — Appellate Tribunal |
| 252A - Qualifications, terms and conditions of service of President, Vice-President and Member | 361 — Appellate Tribunal |
| 253 - Appeals to the Appellate Tribunal | 362 — Appeals to the Appellate Tribunal |
| 253 - Appeals to the Appellate Tribunal | 532 — Power to frame Schemes |
| 254 - Orders of Appellate Tribunal | 363 — Orders of Appellate Tribunal |
| 255 - Procedure of Appellate Tribunal | 364 — Procedure of Appellate Tribunal |
| 255 - Procedure of Appellate Tribunal | 532 — Power to frame Schemes |
| 256 - Statement of case to the High Court | The department’s table records no counterpart. |
| 257 - Statement of case to Supreme Court in certain cases | The department’s table records no counterpart. |
| 258 - Power of High Court or Supreme Court to require statement to be amended | The department’s table records no counterpart. |
| 259 - Case before High Court to be heard by not less than two judges | The department’s table records no counterpart. |
| 260 - Decision of High Court or Supreme Court on the case stated | The department’s table records no counterpart. |
| 260A - Appeal to High Court | 365 — Appeals to High Court |
| 260B - Case before High Court to be heard by not less than two Judges | 366 — Cases before High Court to be heard by not less than two Judges |
| 261 - Appeal to Supreme Court | 367 — Appeal to Supreme Court |
| 262 - Hearing before Supreme Court | 368 — Hearing before Supreme Court |
| 263 - Revision of orders prejudicial to revenue | 377 — Revision of orders prejudicial to revenue What changed: 1. A sixty-day floor is added. S.377(7) provides that if, after the excluded periods are taken out, less than sixty days remain, the period is extended to sixty days. Section 263 had no such… read in full |
| 264 - Revision of other orders | 378 — Revision of other orders |
| 264A - Faceless revision of orders | 532 — Power to frame Schemes |
| 264B - Faceless effect of orders | 532 — Power to frame Schemes |
| 265 - Tax to be paid notwithstanding reference, etc. | 369 — Tax to be paid irrespective of appeal, etc. |
| 266 - Execution for costs awarded by Supreme Court | 370 — Execution for costs awarded by Supreme Court |
| 267 - Amendment of assessment on appeal | 371 — Amendment of assessment on appeal |
| 268 - Exclusion of time taken for copy | 372 — Exclusion of time taken for copy |
| 268A - Filing of appeal or application for reference by income-tax authority | 373 — Filing of appeal or by income-tax authority |
| 269 - Definition of “High Court” | 374 — Interpretation of “High Court” |
| 269A - Definitions | The department’s table records no counterpart. |
| 269AB - Registration of certain transactions | The department’s table records no counterpart. |
| 269B - Competent authority | The department’s table records no counterpart. |
| 269C - Immovable property in respect of which proceedings for acquisition may be taken | The department’s table records no counterpart. |
| 269D - Preliminary notice | The department’s table records no counterpart. |
| 269E - Objections | The department’s table records no counterpart. |
| 269F - Hearing of objections | The department’s table records no counterpart. |
| 269G - Appeal against order for acquisition | The department’s table records no counterpart. |
| 269H - Appeal to High Court | The department’s table records no counterpart. |
| 269-I - Vesting of property in Central Government | The department’s table records no counterpart. |
| 269J - Compensation | The department’s table records no counterpart. |
| 269K - Payment or deposit of compensation | The department’s table records no counterpart. |
| 269L - Assistance by Valuation Officers | The department’s table records no counterpart. |
| 269M - Powers of competent authority | The department’s table records no counterpart. |
| 269N - Rectification of mistakes | The department’s table records no counterpart. |
| 269-O - Appearance by authorised representative or registered valuer | The department’s table records no counterpart. |
| 269P - Statement to be furnished in respect of transfers of immovable property | The department’s table records no counterpart. |
| 269Q - Chapter not to apply to transfers to relatives | The department’s table records no counterpart. |
| 269R - Properties liable for acquisition under this chapter not to be acquired under other laws | The department’s table records no counterpart. |
| 269RR - Chapter not to apply where transfer of immovable property made after a certain date | The department’s table records no counterpart. |
| 269SS - Mode of taking or accepting certain loans, deposits and specified sum | 185 — Mode of taking or accepting certain loans, deposits and specified sum |
| 269SS - Mode of taking or accepting certain loans, deposits and specified sum | 189 — Interpretation |
| 269SS - Mode of taking or accepting certain loans, deposits and specified sum | 2 — Definitions |
| 269ST - Mode of undertaking transactions | 186 — Mode of undertaking transactions |
| 269ST - Mode of undertaking transactions | 189 — Interpretation |
| 269ST - Mode of undertaking transactions | 2 — Definitions |
| 269SU - Acceptance of payment through prescribed electronic modes | 187 — Acceptance of payment through prescribed electronic modes |
| 269T - Mode of repayment of certain loans or deposits | 188 — Mode of repayment of certain loans or deposits or specified advances |
| 269T - Mode of repayment of certain loans or deposits | 189 — Interpretation |
| 269T - Mode of repayment of certain loans or deposits | 2 — Definitions |
| 269TT - Mode of repayment of Special Bearer Bonds, 1991 | The department’s table records no counterpart. |
| 269U - Commencement of Chapter | The department’s table records no counterpart. |
| 269UA - Definitions | The department’s table records no counterpart. |
| 269UB - Appropriate authority | The department’s table records no counterpart. |
| 269UC - Restrictions on transfer of immovable property | The department’s table records no counterpart. |
| 269UD - Order by appropriate authority for purchase by Central Government of immovable property | The department’s table records no counterpart. |
| 269UE - Vesting of property in Central Government | The department’s table records no counterpart. |
| 269UF - Consideration for purchase of immovable property by Central Government | The department’s table records no counterpart. |
| 269UG - Payment or deposit of consideration | The department’s table records no counterpart. |
| 269UH - Re-vesting of property in the transferor on failure of payment or deposit of consideration | The department’s table records no counterpart. |
| 269UI - Powers of the appropriate authority | The department’s table records no counterpart. |
| 269UJ - Rectification of mistakes | The department’s table records no counterpart. |
| 269UK - Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property | The department’s table records no counterpart. |
| 269UL - Restrictions on registration, etc., of documents in respect of transfer of immovable property | The department’s table records no counterpart. |
| 269UM - Immunity to transferor against claims of transferee for transfer | The department’s table records no counterpart. |
| 269UN - Order of appropriate authority to be final and conclusive | The department’s table records no counterpart. |
| 269UO - Chapter not to apply to certain transfers | The department’s table records no counterpart. |
| 269UP - Chapter not to apply where transfer of immovable property effected after certain date | The department’s table records no counterpart. |
| 270A - Penalty for under-reporting and misreporting of income | 439 — Penalty for under-reporting and misreporting of income What changed: 1. A seventh case of misreporting is added. Section 270A(9) listed six; s.439(11)(g) adds 'income referred to in section 195(1)(b)' - that is, the unexplained credits, investments, assets… read in full |
| 270AA - Immunity from imposition of penalty, etc. | 440 — Immunity from imposition of penalty, etc. |
| 271 - Failure to furnish returns, comply with notices, concealment of income, etc. | The department’s table records no counterpart. |
| 271A - Failure to keep, maintain or retain books of account, documents, etc. | 441 — Failure to keep, maintain or retain books of account, documents, etc. |
| 271AA - Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions | 442 — Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions |
| 271AAA - Penalty where search has been initiated | The department’s table records no counterpart. |
| 271AAB - Penalty where search has been initiated | The department’s table records no counterpart. |
| 271AAC - Penalty in respect of certain income | 443 — Penalty in respect of certain income |
| 271AAD - Penalty for false entry, etc., in books of account | 444 — Penalty for false entry, etc., in books of account |
| 271AAE - Benefits to related persons | 445 — Benefits to related persons |
| 271B - Failure to get accounts audited | 446 — Failure to get accounts audited |
| 271BA - Penalty for failure to furnish report under section 92E | 447 — Penalty for failure to furnish report under section 172 |
| 271BB - Failure to subscribe to the eligible issue of capital | The department’s table records no counterpart. |
| 271C - Penalty for failure to deduct tax at source | 448 — Penalty for failure to deduct tax at source |
| 271CA - Penalty for failure to collect tax at source | 449 — Penalty for failure to collect tax at source |
| 271D - Penalty for failure to comply with the provisions of section 269SS | 450 — Penalty for failure to comply with the provisions of section 185 |
| 271DA - Penalty for failure to comply with provisions of section 269ST | 451 — Penalty for failure to comply with provisions of section 186 |
| 271DA - Penalty for failure to comply with provisions of section 269ST | 470 — Penalty not to be imposed in certain cases |
| 271DB - Penalty for failure to comply with provisions of section 269SU | 452 — Penalty for failure to comply with provisions of section 187 |
| 271DB - Penalty for failure to comply with provisions of section 269SU | 470 — Penalty not to be imposed in certain cases |
| 271E - Penalty for failure to comply with the provisions of section 269T | 453 — Penalty for failure to comply with provisions of section 188 |
| 271F - Penalty for failure to furnish return of income | The department’s table records no counterpart. |
| 271FA - Penalty for failure to furnish statement of financial transaction or reportable account | 454 — Penalty for failure to furnish statement of financial transaction or reportable account |
| 271FAA - Penalty for furnishing inaccurate statement of financial transaction or reportable account | 455 — Penalty for furnishing inaccurate statement of financial transaction or reportable account |
| 271FAB - Penalty for failure to furnish statement or information or document by an eligible investment fund | 456 — Penalty for failure to furnish statement or information or document by eligible investment fund |
| 271FB - Penalty for failure to furnish return of fringe benefits | The department’s table records no counterpart. |
| 271G - Penalty for failure to furnish information or document under section 92D | 457 — Penalty for failure to furnish statement or information or document under section 171 |
| 271GA - Penalty for failure to furnish information or document under section 285A | 458 — Penalty for failure to furnish information or document under section 506 |
| 271GB - Penalty for failure to furnish report or for furnishing inaccurate report under section 286 | 459 — Penalty for failure to furnish report or for furnishing inaccurate report under section 511 |
| 271GC - Penalty for failure to submit statement under section 285 | 460 — Penalty for failure submit statement under section 505 |
| 271H - Penalty for failure to furnish statements, etc. | 461 — Penalty for failure to furnish statements, etc. |
| 271-I - Penalty for failure to furnish information or furnishing inaccurate information under section 195 | 462 — Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d) |
| 271J - Penalty for furnishing incorrect information in reports or certificates | 463 — Penalty for furnishing incorrect information in reports or certificates |
| 271J - Penalty for furnishing incorrect information in reports or certificates | 2 — Definitions |
| 271K - Penalty for failure to furnish statements, etc. | 464 — Penalty for failure to furnish statements, etc. |
| 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. | 465 — Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. |
| 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. | 471 — Procedure |
| 272AA - Penalty for failure to comply with the provisions of section 133B | 466 — Penalty for failure to comply with the provisions of section 254 |
| 272AA - Penalty for failure to comply with the provisions of section 133B | 471 — Procedure |
| 272B - Penalty for failure to comply with the provisions of section 139A | 467 — Penalty for failure to comply with the provisions of section 262 |
| 272B - Penalty for failure to comply with the provisions of section 139A | 471 — Procedure |
| 272BB - Penalty for failure to comply with the provisions of section 203A | 468 — Penalty for failure to comply with the provisions of section 397(1) |
| 272BB - Penalty for failure to comply with the provisions of section 203A | 471 — Procedure |
| 272BBB - Penalty for failure to comply with the provisions of section 206CA | The department’s table records no counterpart. |
| 273 - False estimate of, or failure to pay, advance tax | The department’s table records no counterpart. |
| 273A - Power to reduce or waive penalty, etc., in certain cases | 469 — Power to reduce or waive penalty, etc., in certain cases |
| 273AA - Power of Principal Commissioner or Commissioner to grant immunity from penalty | The department’s table records no counterpart. |
| 273B - Penalty not to be imposed in certain cases | 470 — Penalty not to be imposed in certain cases |
| 274 - Procedure | 471 — Procedure |
| 274 - Procedure | 532 — Power to frame Schemes |
| 275 - Bar of limitation for imposing penalties | 472 — Bar of limitation for imposing penalty |
| 275A - Contravention of order made under sub-section (3) of section 132 | 473 — Contravention of order made under section 247 |
| 275B - Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 | 474 — Failure to comply with section 247(1)(ii) |
| 276 - Removal, concealment, transfer or delivery of property to thwart tax recovery | 475 — Removal, concealment, transfer or delivery of property to prevent tax recovery |
| 276A - Failure to comply with the provisions of sub-sections (1) and (3) of section 178 | The department’s table records no counterpart. |
| 276AB - Failure to comply with the provisions of sections 269UC, 269UE and 269UL | The department’s table records no counterpart. |
| 276B - Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B | 476 — Failure to pay tax to credit of Central Government under Chapter XII-B |
| 276BB - Failure to pay the tax collected at source | 477 — Failure to pay tax collected at source |
| 276C - Wilful attempt to evade tax, etc. | 478 — Wilful attempt to evade tax, etc. |
| 276CC - Failure to furnish returns of income | 479 — Failure to furnish returns of income |
| 276CCC - Failure to furnish return of income in search cases | 480 — Failure to furnish return of income in search cases |
| 276D - Failure to produce accounts and documents | 481 — Failure to produce accounts and documents |
| 277 - False statement in verification, etc. | 482 — False statement in verification, etc. |
| 277A - Falsification of books of account or document, etc. | 483 — Falsification of books of account or document, etc. |
| 278 - Abetment of false return, etc. | 484 — Abetment of false return, etc. |
| 278A - Punishment for second and subsequent offences | 485 — Punishment for second and subsequent offences |
| 278AA - Punishment not to be imposed in certain cases | 486 — Punishment not to be imposed in certain cases |
| 278AB - Power of Principal Commissioner or Commissioner to grant immunity from prosecution | The department’s table records no counterpart. |
| 278B - Offences by companies | 487 — Offences by companies |
| 278C - Offences by Hindu undivided families | 488 — Offences by Hindu undivided family |
| 278D - Presumption as to assets, books of account, etc., in certain cases | 489 — Presumption as to assets, books of account, etc., in certain cases |
| 278E - Presumption as to culpable mental state | 490 — Presumption as to culpable mental state |
| 279 - Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner | 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner |
| 279 - Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner | 532 — Power to frame Schemes |
| 279A - Certain offences to be non-cognizable | 492 — Certain offences to be non-cognizable |
| 279B - Proof of entries in records or documents | 493 — Proof of entries in records or documents |
| 280 - Disclosure of particulars by public servants | 494 — Disclosure of particulars by public servants |
| 280A - Special Courts | 495 — Special Courts |
| 280B - Offences triable by Special Court | 496 — Offences triable by Special Court |
| 280C - Trial of offences as summons case | 497 — Trial of offences as summons case |
| 280D - Application of Code of Criminal Procedure, 1973 to proceedings before Special Court | 498 — Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court |
| 281 - Certain transfers to be void | 499 — Certain transfers to be void |
| 281B - Provisional attachment to protect revenue in certain cases | 500 — Provisional attachment to protect revenue in certain cases |
| 281B - Provisional attachment to protect revenue in certain cases | 2 — Definitions |
| 282 - Service of notice generally | 501 — Service of notice generally |
| 282A - Authentication of notices and other documents | 502 — Authentication of notices and other documents |
| 283 - Service of notice when family is disrupted or firm, etc., is dissolved | 503 — Service of notice when family is disrupted or firm, etc., is dissolved |
| 284 - Service of notice in the case of discontinued business | 504 — Service of notice in case of discontinued business |
| 285 - Submission of statement by a non-resident having liaison office | 505 — Submission of statement by a non-resident having liaison office |
| 285A - Furnishing of information or documents by an Indian concern in certain cases | 506 — Furnishing of information or documents by an Indian concern in certain cases |
| 285B - Submission of statements by producers of cinematograph films or persons engaged in specified activity | 507 — Submission of statements by producers of cinematograph films or persons engaged in specified activity |
| 285BA - Obligation to furnish statement of financial transaction or reportable account | 508 — Obligation to furnish statement of financial transaction or reportable account |
| 285BAA - Obligation to furnish information on transaction of crypto-asset | 509 — Obligation to furnish information on transaction of crypto-asset |
| 285BB - Annual information statement | 510 — Annual information statement |
| 286 - Furnishing of report in respect of international group | 511 — Furnishing of report in respect of international group |
| 287 - Publication of information respecting assessees in certain cases | 512 — Publication of information respecting assessees in certain cases |
| 287A - Appearance by registered valuer in certain matters | 513 — Appearance by registered valuer in certain matters |
| 287A - Appearance by registered valuer in certain matters | 514 — Registration of Valuers |
| 288 - Appearance by authorised representative | 515 — Appearance by authorised representative |
| 288A - Rounding off of income | 516 — Rounding off of amount of total income, or amount payable or refundable |
| 288B - Rounding off amount payable and refund due | 516 — Rounding off of amount of total income, or amount payable or refundable |
| 289 - Receipt to be given | 517 — Receipt to be given |
| 290 - Indemnity | 518 — Indemnity |
| 291 - Power to tender immunity from prosecution | 519 — Power to tender immunity from prosecution |
| 292 - Cognizance of offences | 520 — Cognizance of offences |
| 292A - Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply | 521 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply |
| 292B - Return of income, etc., not to be invalid on certain grounds | 522 — Return of income, etc., not to be invalid on certain grounds |
| 292BB - Notice deemed to be valid in certain circumstances | 523 — Notice deemed to be valid in certain circumstances |
| 292C - Presumption as to assets, books of account, etc. | 524 — Presumption as to assets, books of account, etc. |
| 292CC - Authorisation and assessment in case of search or requisition | 525 — Authorisation and assessment in case of search or requisition |
| 293 - Bar of suits in civil courts | 526 — Bar of suits in civil courts |
| 293A - Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils | 527 — Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils |
| 293B - Power of Central Government or Board to condone delays in obtaining approval | 528 — Power of Central Government or Board to condone delays in obtaining approval |
| 293C - Power to withdraw approval | 529 — Power to withdraw approval |
| 293D - Faceless approval or registration | 532 — Power to frame Schemes |
| 294 - Act to have effect pending legislative provision for charge of tax | 530 — Act to have effect pending legislative provision for charge of tax |
| 294A - Power to make exemption, etc., in relation to certain Union territories | 531 — Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 |
| 295 - Power to make rules | 533 — Power to make rules |
| 296 - Rules and certain notifications to be placed before Parliament | 534 — Laying before Parliament |
| 297 - Repeals and savings | 536 — Repeal and savings |
| 298 - Power to remove difficulties | 535 — Removal of difficulties |